The Financial Analysis of a Retailer in Romania

Considering that our country has a dynamic market economy, in which, beyond the quality and price factors, the diversity factor has become extremely important, the retail activity has experienced an exponential growth. As there are numerous foreign retailers on the Romanian market and fewer on the domestic market, we have chosen to analyse a national one, in the do-it-yourself field, with a special progress from its setting up until now. It is among the few companies in the field that has enjoyed a balanced and proportional growth of all economical and financial indicators. In addition to the financial-accounting activity, repetitively and obligatorily, the pertinent and adequate decisions are of the highest importance for an effective management. In this respect, the use of the financial analysis at the company level is required. Focused on a series of methods and techniques, the financial analysis identifies the strengths and weaknesses of the property management, so that the positive aspects may be perpetuated, and the negative ones, improved in view of fulfilling the results maximisation objective. The article hereby aims a dynamic analysis of Dedeman SRL on a 10-year time frame, 2012-2021 respectively, in normality, pandemic and post-pandemic conditions. Before the pandemic the company was very flourishing and during the pandemic it proved extremely resilient, subsequently manifesting a fast and sustained rebound.